Fulfillment of tax obligations in the agricultural sector

09.06.2026

Përmbushja e obligimeve tatimore në sektorin bujqësor

IADK organized an informational seminar for farmers, owners of collection points, and actors in the agricultural value chain, focusing on clarifying tax obligations, especially for entities that are or are approaching the VAT registration threshold. Based on the findings of IADK] from fieldwork, the need for detailed clarifications on these issues has been identified, especially for agricultural entities that are expanding their economic activities and that have passed or are close to the VAT registration threshold. This seminar will directly contribute to increasing the level of compliance with tax obligations and preventing unintentional legal violations.
From the Kosovo Tax Administration (KTA), Mr. Sami Salihu, Deputy General Director of the KTA, presented.
The seminar was attended by 24 participants: farmers, owners of collection points and actors in the agricultural value chain, national associations, representatives of the Ministry of Agriculture, Forestry and Rural Development, and a private advisor.
Main topics:
✔️ flat rate for farmers
✔️ obligations from VAT registration
✔️ withholding tax and other tax obligations
All participants showed great interest in the seminar. The seminar served as a space for exchanging experiences and raising awareness about tax compliance in the agricultural sector. However, it can be concluded based on discussions that all actors in the agricultural value chain face many difficulties regarding the practical application of tax obligations. Therefore, it is an essential need for state institutions to continue the initiative to hold these trainings with all actors in the value chain. Many issues were also raised regarding the flat rate, raising the threshold for VAT entry, then "callo" and exempting VAT from some massive investments among farmers such as lactofreezes and greenhouses.
IADK remains committed to continuously supporting and informing agricultural stakeholders.
The activity was initiated, organized, and fully funded by the own resources of IADK.